(a) A vendor is a trustee for the State and is liable for the collection of the sales and use tax for and on account of the State. (b) A vendor has the same rights to collect the sales and use tax from a buyer and the same rights regarding the nonpayment of the sales and use tax by a buyer that the vendor would have if the sales and use tax were a part of the purchase price of the tangible personal property, digital code, digital product, or taxable service at the time of the sale.
Maryland Legal Code